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While there are exceptions, starting in 2025, all businesses - including small businesses - must at least be able to receive e-invoices, as invoice issuers will then have the freedom to decide how they handle billing in the future.
Software for E-Invoices is Required
To read and verify e-invoices in the XRechnung format, businesses need software capable of recognizing and displaying purely data-based invoices.
Large companies have typically already prepared for this, using their IT departments or tax advisors to make XRechnungen accessible.
However, many small businesses and sole proprietors are not yet prepared, often due to a lack of time, knowledge, or a reluctance to invest in the necessary tools.
For this reason, chambers of commerce (IHK), trade associations (HWK), and various other organizations have called on the federal government to provide a free state-supported software solution through the tax authorities.
Reader for E-Invoices in the ELSTER Portal
The Federal Ministry of Finance responded to this demand earlier this month.
As a result, a software tool for reading such invoices is now available on the ELSTER portal.
The e-invoice viewer provided by the tax authorities can be accessed at the following web address:
https://www.elster.de/eportal/e-rechnung
Note
We have already covered this topic in detail in our article "E-Invoices: Issuance Mandatory from 2025" published on October 23, 2024.
There, you can revisit the key aspects of e-invoices, including their requirements, as well as exceptions and transitional regulations.
